On April 1, 2017, Whispering Company sold 33,300 of its 11%, 16-year, $1,000 face value bonds at 97. Interest payment dates are April 1 and October 1, and the co pany uses the straight-line method of bond discount amortization. On March 1, 2018 Whispering took advantage of favorable prices of its stock to extinguish 4,800 of the nds by issuing 200,000 shares of its $10 par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $31 per share March 1, 2018 Prepare the journal entries needed on the books of Whispering Company to record the following. (Round intermediate calculations to 6 decimal places, e.g. 1.2 1247 and final answers to o decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) April 1, 2017: issuance of the bonds (b) October 1, 2017: payment of semiannual interest. (c) December 31, 2017: accrual of interest expense. (d) March 1, 2018: extinguishment of 4,800 bonds. (No reversing entries made.) Date Account Titles and Explanation Credit (a) 4/1/17 Cash 32301000 999000 Discount on Bonds Payable Bonds Payable 33300000 (b) 10/1/17 Interest Expense T 1,862,719 Cash 1,831,500 31,219 Discount on Bonds Paya (c) 12/31/1 Interest Expense 931,359 T Interest Payable 915,750